Analysis and evaluation of the effectiveness of tariff regulation measures for the export of fat and oil products from the Russian Federation outside the customs territory of the Eurasian Economic Union

This article presents an analysis and assessment of the effectiveness of implementing such measures of tariff regulation of exports of fat and oil products from the Russian Federation as a floating export duty rate. The use of a mathematical regression model made it possible to establish that the implementation of customs regulation measures for the export of fat and oil products, including sunflower oil, using a floating export duty rate will ensure tax revenues to the state budget even if the volume of exports of this product group from the Russian Federation outside the customs territory of the EAEU is reduced. Due to the floating export duty rate, exports of many goods, including sunflower oil, are likely to show a tendency to slight fluctuations in 2025. The growing volume of domestic production of these products contributes to the growth of export volumes.